Most PAYE workers in Ireland use only two of the tax credits they are entitled to — the Personal Tax Credit and the Employee Tax Credit. If you rent, pay medical bills, work from home, or have specific job-related expenses, there are additional credits and reliefs that reduce your tax bill. Here is what applies in 2026.
The Personal Tax Credit and PAYE Credit are managed by your employer. Everything else — rent tax credit, medical expenses, remote working, flat-rate expenses — must be claimed manually via Revenue's MyAccount portal. Most workers never log in.
You can claim any missed credits back to 2022. If you have never claimed rent tax credit, remote working relief or medical expenses, you may be owed significant amounts from prior years — but the window closes permanently each year.
The Rent Tax Credit increased from €750 to €1,000 per person in 2025. Workers who checked their entitlement in 2023 or 2024 may not know the value has changed.
Combining multiple reliefs — each with its own rules, limits and conditions — is time-consuming. When the process feels complex, most workers do nothing. A professional review removes that friction.
A worker who rents, occasionally pays medical bills and worked from home in recent years could be owed:
Checking each credit separately across four years is tedious and error-prone. The risk of overclaiming one item — for example, including insurance-reimbursed medical costs — can trigger a Revenue compliance letter that wipes out the refund and adds stress.
D'Emilia Accounting reviews your full PAYE position in a single engagement. We identify every credit and relief you are entitled to, calculate the correct amounts, and file on your behalf.
Many PAYE workers miss refunds because they do not claim the right credits. D'Emilia Accounting can review up to 4 years of your taxes for €100.
Talk to us on WhatsApp€3,750 per year for a single PAYE worker (€1,875 Personal Credit + €1,875 PAYE Credit). These are applied automatically and reduce your tax bill directly — not your taxable income.
Yes. It increased from €750 to €1,000 per person per year for 2025 and 2026. For 2024 the limit was €750. Couples receive double the individual amount.
Yes. The Rent Tax Credit, medical expenses, remote working relief and flat-rate expenses are independent reliefs that can all be claimed in the same annual tax return.
Yes. PAYE workers can claim credits for the 4 most recent tax years without filing a full return. In 2026, that means 2022–2025.
Possibly. The Home Carer Credit applies where one spouse cares for a dependant and the carer's own income does not exceed a threshold. The full credit reduces as the carer's income increases.
You may owe tax plus interest, or you may have underclaimed and be owed a refund. A professional review will identify both underclaims and potential errors before Revenue raises them.
